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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.1 Spouses and civil partners /Maintenance payments / E5.113 Voluntary maintenance payments

E5.113 Voluntary maintenance payments

Personal and employment tax

Relief for maintenance payments in only available in limited circumstances and only in respect of maintenance payments that are 'qualifying maintenance payments' (see

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I4.265 Lifetime transfers reported late

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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